“The legend can still deliver,” Zlatan Ibrahimovic had said, and the legend did deliver. Not quite in the manner anticipated or with the devastating impact he can have, but he delivered enough to ensure the obituaries of Sweden’s Euro 2016 are not being written already.
A sortie to the byline, a cross into the corridor of uncertainty between goalkeeper and defenders, a header that always threatened to end up in the wrong net: Sweden’s equaliser was debited to Ciaran Clark but made by Ibrahimovic, the man who had previewed the game in typically immodest fashion.
Few in either his native country or his adopted home city would quibble with his description. Ibrahimovic may have anointed himself a legend but his exploits justify such a billing. After a 50-goal season for Paris Saint-Germain came a rescue act for Sweden.
Ibrahimovic had been muted, subdued because he was swamped. Glenn Whelan, the sentry in front of the superstar, cut out passes to the striker. It was a task he performed in a typically understated manner.
But when Sweden trailed, their captain responded. Evidence of his quality came with one volley from Martin Olsson’s cross when, although his back was turned, he almost found the net. The raiding left-back Olsson grew in influence, Ibrahimovic too.
More from Sweden v Ireland:
• Match report: Wes Hoolahan's stunner cancelled out as Ireland and Sweden share the points
• Gallery: Hoolahan lifts Ireland before Ibrahimovic forces own-goal equaliser for Sweden
• Group E preview: Belgium, Ireland, Italy and Sweden
He cancelled out the Republic of Ireland’s lead which, in its own way, provided a twist on a theme in Ibrahimovic’s career. He has a capacity to command the attention but, as teammate and opponent alike, he had been overshadowed by Lionel Messi. This time he ceded the limelight, temporarily, to ‘Wessi’.
Admittedly, few outside the Norwich support refer to Wes Hoolahan in such exalted terms. Ireland’s scorer is only seven months younger than Ibrahimovic, but a newcomer to this stage. Sometimes good things come to those who wait, and his has been a slowburner of a career.
Hoolahan did not leave Ireland until he was 23, did not even appear in England’s second flight until he was 25 and only became a regular for his country after his 30th birthday. His progress has been delayed, but he has never benefited from pace anyway. Technique accounts for his place in Martin O’Neill’s plans and a perfectly-cushioned half-volley showed his ability.
It felt a goal fashioned in the League of Ireland. Seamus Coleman, formerly of Sligo Rovers, crossed for the Shelbourne old boy Hoolahan. Yet Ireland’s advantage was not attributable to one man. They are Sweden’s antithesis, a collective requiring their combined strengths to counter an individual.
They tried and then they tired. They were the brighter to begin with, the more inventive in their thinking, aided by O’Neill’s decision to use a midfield diamond. Sweden’s traditionally British 4-4-2 looked old-fashioned. They played slowly and in straight lines.
Ireland appeared in spaces and between the lines. They showed a cleverer appreciation of the angles, especially in midfield. They camouflaged their weaknesses, aided by sweat-soaked endeavour. Their slower players — Whelan, Hoolahan, captain John O’Shea — were surrounded by speed: marauding full-backs, indefatigable box-to-box runners and twin strikers who were chasers of lost causes.
Stationed on the left of the diamond but roaming intelligently, Jeff Hendrick had a habit of emerging unchecked. He tested Andreas Isaksson with a stinging drive and struck the bar with a long-range effort. The Derby man was the outstanding figure of the first-half, an alliance with Robbie Brady, that began when both were six years old, proving pivotal. Ireland owe much, too, to St Kevin’s Boys club in Dublin, and England’s lower leagues.
They were fearless from the start — a far cry from the timid, staid side of Euro 2012 — but more hesitant when they went ahead. Exhausted by their exertions, they retreated. Ibrahimovic started to loom large, on the pitch and in the imagination. A 1-1 draw between the two outsiders in a tough group may not be the stuff of legend but the ego landed a blow on Ireland nonetheless.
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Padmaavat
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Intercontinental Cup
Namibia v UAE Saturday Sep 16-Tuesday Sep 19
Table 1 Ireland, 89 points; 2 Afghanistan, 81; 3 Netherlands, 52; 4 Papua New Guinea, 40; 5 Hong Kong, 39; 6 Scotland, 37; 7 UAE, 27; 8 Namibia, 27
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Pakistan 106-8 (20 ovs)
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Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
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Election pledges on migration
CDU: "Now is the time to control the German borders and enforce strict border rejections"
SPD: "Border closures and blanket rejections at internal borders contradict the spirit of a common area of freedom"
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